![Gauhati HC Allows to seek Restoration of Cancelled GST Registration on Payment of Full tax and Filing of Pending Returns [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/500x300_2057151-gst-registration-tax-and-filing-payment-taxscan.webp "Gauhati HC Allows to seek Restoration of Cancelled GST Registration on Payment of Full tax and Filing of Pending Returns [Read Order]")
Gauhati HC Allows to seek Restoration of Cancelled GST Registration on Payment of Full tax and Filing of Pending Returns [Read Order]
The Gauhati High Court allowed seeking the restoration of cancelled GST registration on payment of full tax and filing of pending returns. ...
![No Service Tax on Post-Occupancy Flat Sales: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Service-Tax-CESTAT-Post-Occupancy-Flat-Sales-Taxscan.jpg "No Service Tax on Post-Occupancy Flat Sales: CESTAT [Read Order]")
![Timely Payment of Appeal Fee: ITAT Remands Case to CIT(A) for Fresh Adjudication After Condoning 5-Day Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ITAT-ITAT-Remands-Case-Timely-Payment-of-Appeal-Fee-taxscan.jpg "Timely Payment of Appeal Fee: ITAT Remands Case to CIT(A) for Fresh Adjudication After Condoning 5-Day Delay [Read Order]")
![Postal Imports Regulations, 2025: New Rules for Clearing International Parcels Via Post [Read Notification]](https://www.taxscan.in/wp-content/uploads/2025/03/Parcels-via-Post-Postal-Imports-Regulations-International-Parcels-taxscan.jpg "Postal Imports Regulations, 2025: New Rules for Clearing International Parcels Via Post [Read Notification]")
Non-Fulfilment of Export Obligation Not an Irregularity when Amnesty Scheme Silent on Penalty: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has ruled that failure to fulfill export obligations under an Export Promotion Capital Goods ( EPCG ) license...
![Non-Fulfilment of Export Obligation Not an Irregularity when Amnesty Scheme Silent on Penalty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-New-Delhi-Penalty-Non-Fulfilment-of-Export-Obligation-taxscan.jpg "Non-Fulfilment of Export Obligation Not an Irregularity when Amnesty Scheme Silent on Penalty: CESTAT [Read Order]")
Section 220(2) of Income Tax Act has no Retrospective Effect, No liability to pay Interest on Tax Crystallised: Kerala HC [Read Order]
The Kerala High Court has held that Section 220(2) of the Income Tax Act, 1961 has no retrospective effect and no liability to pay interest on tax crystallised. Smt.Nisha John, counsel appeared...
![Section 220(2) of Income Tax Act has no Retrospective Effect, No liability to pay Interest on Tax Crystallised: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Section-Income-Tax-Act-Retrospective-Effect-liability-pay-Interest-Tax-Crystallised-Kerala-HC-TAXSCAN.jpg "Section 220(2) of Income Tax Act has no Retrospective Effect, No liability to pay Interest on Tax Crystallised: Kerala HC [Read Order]")
Excise Duty Demand for Availed CENVAT Credit on Clearance of Wool and Polyester without Examining Relevant Documents : CESTAT Directs Re-adjudication [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for imposing excise duty demand on clearance of wool and polyester without examination of...
![Excise Duty Demand for Availed CENVAT Credit on Clearance of Wool and Polyester without Examining Relevant Documents : CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Excise-Duty-Demand-Availed-CENVAT-Credit-Clearance-of-Wool-Polyester-without-Examining-Relevant-Documents-CESTAT-Directs-Re-adjudication-TAXSCAN.jpg "Excise Duty Demand for Availed CENVAT Credit on Clearance of Wool and Polyester without Examining Relevant Documents : CESTAT Directs Re-adjudication [Read Order]")
Payment of Interest u/s 234B not Necessary when Certain Income Qualified for Deduction: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the payment of interest under Section 234B of the Income Tax Act 1961 was not necessary when certain income qualified for...
![Payment of Interest u/s 234B not Necessary when Certain Income Qualified for Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Payment-of-Interest-Income-Qualified-for-Deduction-Interest-Payment-ITAT-taxscan.jpg "Payment of Interest u/s 234B not Necessary when Certain Income Qualified for Deduction: ITAT [Read Order]")
Entry and Variable Annual Licence Fees Paid to Telecom Department is Capital in Nature, Amortisation Permitted u/s 35ABB of Income Tax Act: Supreme Court [Read Order]
In a significant Supreme Court ruling, the bench of Justice B. V. Nagarathna and Justice Ujjal Bhuyan declared that the entry and variable annual licence fees paid to the Department of Telecom (DoT)...
![Entry and Variable Annual Licence Fees Paid to Telecom Department is Capital in Nature, Amortisation Permitted u/s 35ABB of Income Tax Act: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Entry-Variable-Annual-Licence-Fees-Paid-Telecom-Department-Capital-in-Nature-Amortisation-Permitted-Income-Tax-Act-Supreme-Court-TAXSCAN.jpg "Entry and Variable Annual Licence Fees Paid to Telecom Department is Capital in Nature, Amortisation Permitted u/s 35ABB of Income Tax Act: Supreme Court [Read Order]")
Non Deposit for 30% of Tax Demanded within 2 years of order from KVAT Appellate Tribunal: Kerala HC grants one Year's Time
The Kerala High Court grants one year time to comply with the tribunal order as the Assessee failed to deposit 30% of the tax demanded within 2 years from the Kerala Value Added Tax Appellate...
Payment made to Gateway providers are not Brokerage, TDS u/s 194H of Income Tax Act not Applicable: ITAT [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) held that the payments made to gateway providers are not brokerage and TDS under Section 194H of the Income Tax Act,1961 is not liable to...
![Payment made to Gateway providers are not Brokerage, TDS u/s 194H of Income Tax Act not Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Payment-made-to-Gateway-providers-Brokerage-TDS-Income-Tax-Act-ITAT-Payment-taxscan.jpg "Payment made to Gateway providers are not Brokerage, TDS u/s 194H of Income Tax Act not Applicable: ITAT [Read Order]")